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Jorgansen Lighting, Incorporated, manufactures heavy-duty street lighting systems for municipalities. The company uses variable costing for internal management reports and absorption costing for external reports to shareholders, creditors, and the government. The company has provided the following data: Year Year 2 Year 3 Inventories Beginning (units) 220 160 190 Ending (units) 160 190 220 Variable costing net operating income $ 300,000 $ 269,000 $ 260,000 The company's fixed manufacturing overhead per unit was constant at $570 for all three years Exercise 7-3 (Algo) Part 2 2. Assume in Year 4 that the company's variable costing net operating income was $250,000 and its absorption costing net operatin income was $290,000. a. Did Inventories increase or decrease during Year 4? Increase Decrease Variable costing net operating income $ 300,000 $ 269,000 5.260,000 The company's fixed manufacturing overhead per unit was constant at $570 for all three years Exercise 7-3 (Algo) Part 2 2 Assume In Year 4 that the company's variable costing net operating income was $250,000 and its absorption costing net operating income was $290,000 a. Did inventories increase or decrease during Year 4? Increase Decrease b. How much foxed manufacturing overhead cost was deferred or released from inventory during Year 4? Fored manufacturing overhead cost Inventory during Year